| Summary: | 博士 === 國立政治大學 === 財政研究所 === 98 === This thesis intends to construct a model which includes 3 sectors of household, energy supplier and government to derive the optimal energy tax rate and analyze the correlation between energy tax and the economic variations.
Households combine energy and energy equipment characteristics to generate the energy service. This research uses energy service as variables of household utility function and designs a energy service production function of household. This is different from traditional literature which use energy productions directly as variables of household utility function.
The theoretical model derives the optimal energy tax rate by minimize the cost for energy services subject to government budget balance and market equilibrium conditions. And five different scenarios including the base, tax added, green tax reform, tariff reduction, as well as total emission control, with four disposals of tax revenue are designed for the simulation to solve the energy tax rate and the other variables endogenously. In addition, the environmental damage coefficient of carbon dioxide emissions is used for the sensitivity analysis. Eventually, this study weighted the simulated results to devise the optimal policy package by the social weights of policy priorities. The social weights is given according to 3E effects including energy, environmental and economic impact.
The findings of this research are summarized as followed: (1)the factors for setting the optimal energy tax rate, in addition to the marginal environmental damage as the traditional literature emphasized and, it should also include the changes of the expenditures for energy services, distortion in energy markets, as well as the impacts to tax revenue including labor tax and tariff. (2) The simulation results show that the energy tax increases the energy price, demand of energy-saving products, labor supply, household income, total social costs, total tax revenues and decreases energy demand and carbon dioxide emission. (3) The higher the environmental damage coefficient of carbon dioxide emissions, the energy tax rates should be higher. (4) Green tax reform with the disposal of the tax revenue on environment protection generate the best 3E results comparing with the other policy package. (5) The excise tax of oil and gas products should be abolished, in order to avoid double taxed; and the Air Pollution Control Fee resulting the reduction of carbon dioxide emissions should be taken into account in determining the energy tax rate.
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